Service Tax Demand Fails Where No Event Management Activity Exists: SC

HT Media Limited Vs Principal Commissioner Delhi South Goods and Service Tax (Supreme Court of India) Supreme Court: Booking Foreign Speakers Is Not “Event Management Service”; Service Tax Demand on HT Leadership Summit Set Aside The Supreme Court allowed the appeals filed by HT Media Limited and set aside the Service Tax demand confirmed under the category of “Event Management Service” in respect of fees paid to foreign speakers through overseas booking agents for the Hindustan Times Leadership Summit during the period October 2009 to March 2012. The Court held that the essential ingr...